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HMRC internal manual

Collection of Student Loans Manual

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HM Revenue & Customs
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SL repayments: order of deduction: types of court order

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Orders of Courts in England, Northern Ireland and Wales

Attachment of Earnings Order (AEO)

An Attachment of Earnings Order (AEO) is an order made by the High Court, County Court or Magistrates Court under the Attachment of Earnings Act 1971 to recover civil debts, fines or maintenance (in England or Wales). It requires an employer to make regular deductions from an employee’s earnings and to send them to the Court who made the order.

It also relates to an order made in Northern Ireland under the Judgements Enforcement (Northern Ireland) Order 1981 to recover civil debts and under the Magistrate Courts (Northern Ireland) Order 1981 to recover maintenance.

 

Deduction of Earnings Order (DEO)

A Deduction of Earnings Order (DEO) is an order made under the Child Support (Collection and Enforcement) Regulations 1992 for the recovery of child maintenance. It requires an employer to make regular deductions from an employee’s earnings and to send them to the Child Support Agency office that made the order.

 

 

Orders of Courts in Scotland

 
Types of Court Orders in Scotland are

 

  • Earnings Arrestment
  • Current Maintenance Arrestment
  • Conjoined Maintenance Arrestment

Priority Orders

 
In certain cases AEOs and DEOs are classified as priority orders. The relationship betweenpriority orders and Student Loan deductions differs from that applying to other AEOs and DEOs.

Priority orders can either be in fixed amounts or in percentage terms, (which may be imposed in respect of arrears of Council Tax, Community Charge or Income Support Deduction Notices). This too may affect the way in which Student Loan deductions should be made by the employer.